Sec. 78-5Levy of executions; sale of property

(a) The chief of police of the city is hereby designated as marshal of the city and delegated the duties set forth in this article. The marshal shall be subject to being ruled for money in his hands arising from the public sale of any property pursuant to process issued by the municipality. After first paying the city clerk the amount due on the process under which the sale was made, the marshal shall pay any surplus to any lawful claimant holding an interest subordinate to the lien for taxes, else to the defendant in fi.fa.

(b) In all cases of levying on real property, within five days of such levy written notice of the levy must be given personally, or delivered by certified mail, to the defendant in fi.fa. and to any tenants in possession. If the land is unoccupied, a copy of the notice of levy shall also be conspicuously posted on the land. In the case of personal property, the marshal shall enter the same on the execution and plainly describe the property levied on and the amount of the interest of the defendant in fi.fa. therein.

(c) Whenever any real property is levied upon for taxes or assessments, it shall be the marshal's duty before proceeding to advertise the property for sale to give 20 days' written notice of the levy to the record owner(s) of the property and the holder of each security deed of record. The 20-day period shall begin to run from the time the notice is personally delivered or, when delivered by registered or certified mail with return receipt requested, from the date of mailing. The notice shall contain a description of the land levied upon, the name of the owner(s) of the land, the year or years for which the taxes were assessed, and a statement of the amount of the taxes due, together with accrued costs. The marshal shall keep a copy of the notice on which he shall enter the date the notice was delivered or mailed and how, where, and to whom the notice was delivered. The marshal shall file the copy with the city clerk.

(d) When a levy is made upon real or personal property, the property shall be advertised and sold by the marshal in the same manner as provided for executions and judicial sales; provided, however, in addition to such other notice as may be required by law, the defendant in fi.fa. shall be given at least ten days' written notice of such sale by registered or certified mail. The notice shall be addressed to the taxpayer at the last known address listed in the records of the county tax commissioner. In addition, if the United States has a claim or lien on the property subject to being sold and such lien was filed or recorded more than 30 days before the proposed sale, the marshal shall cause written notice of the sale to be given to the secretary of the treasury or his delegate not less than 25 days before the sale. Notice may be given either by personal service or by registered or certified mail, return receipt requested.

(e) The marshal shall publish weekly for four consecutive weeks in the official legal organ of the county in which the sale will be conducted an advertisement of the date, place, and hours during which the sale will be conducted, together with a full and complete description of the property to be sold, making known the name(s) of the owner(s) of record and any person who may be in possession of the property. The notice shall state the property is being sold for collection of taxes due to the city and the year(s) for which taxes have been executed.

(f) Sales of property under execution shall be made by the marshal before the City Hall on the first Tuesday in each month between the hours of 10:00 a.m. and 4:00 p.m. eastern standard time or eastern daylight savings time, whichever is applicable, and at public outcry to the highest bidder for cash; provided, however, should the first Tuesday of the month fall on New Year's Day or Independence Day, such sales shall take place on the immediately following Wednesday. The purchaser shall look for himself as to the title and soundness of all property sold under tax executions and neither the marshal conducting the sale, nor the City of Ashburn, shall make any representations or warranty of title, condition, or fitness for a particular purpose, expressed or implied.

(g) The marshal shall sell the property to the highest bidder for cash and, upon collection of the sales price, make a deed or bill of sale to the purchaser. Any person who becomes the purchaser of any property sold at the sale, who fails or refuses to comply with the terms of sale when requested by the marshal to do so, shall be liable for the amount of the purchase money. It shall be the option of the marshal either to proceed against the purchaser for the full amount of the purchase money or to resell the property and then proceed against the first purchaser for any deficiency. A tax deed for real property, or bill of sale for personal property, made and delivered as evidence of a sale for taxes conducted pursuant to this article shall convey the title as effectually as if the sale were made by the person against whom the process was issued. Sales of personal property shall be final; real property sold by virtue of an execution issued for the collection of taxes or for any special assessments is subject to redemption rights of the defendant in fi.fa. or any person having any right, title, or interest in or lien upon such property at the time of levy and sale. Recitals in a deed or bill of sale under power of sale for taxes shall be prima facie evidence of the facts recited in the instrument. The marshal shall put the purchaser in possession of the property so sold; provided, however, the purchaser of real property is not entitled to be placed in possession until after the time for redemption has expired.

(h) Whenever no bids are forthcoming on property sold for taxes after the property has been offered a reasonable time, the marshal may either re-advertise and sell the property at a later date or abandon the property. The marshal shall make a proper notation on the execution whenever property levied upon and exposed for sale has been abandoned due to lack of bids.